The financial statements of an entity should be organized in accordance with the legislation of the Russian Federation.The accounting policy is formed according to the peculiarities of the structure of the enterprise, sector.Head takes full responsibility for the organization of accounting.
Number of units State accounting depends on the parameters of the enterprise, the type of its activities, production technology, geographic location.The accounting reporting of small businesses defined by the law "On Accounting" and consists of:
· record keeping in accordance with the new legislation of the Russian Federation.
· documentation of the circulation and exchange of accounting data so as to conduct external control over the company.
· analyzing accounting data in order to identify internal reserves to ensure financial firmness.
Small businesses should make some changes in generally accepted accounting treatment of production resources, production costs and profits.Subject to change due to the reduction of accounts.Financial statements of the company include the following plan:
o «01" - "Fixed assets".Intangible assets are recorded separately.From this account is debited disposal to the debit "02".
o «02" - "Depreciation".A record of the amortization of intangible assets.
o «90" - "Sales".Taking into account the costs associated with the elimination of fixed assets.In addition, the debit "Sale" written off not fully depreciated proportion of fixed assets, the residual value of fixed assets when they are sold.The proceeds from sales are credited to the account "90".
o «10" - "Materials".Financial statements of the company for inventories held by by "10".
o «20" - "Primary production".Here are conducted all the costs of the production.The accounting reporting of small businesses should also use this account to provide services, perform different jobs at the plant.The cost of repair of the main character are included in the cost of production and entered into the corresponding expense items.
o «76" - "Settlements with debtors and creditors."It is used when purchasing goods by the buyer according to the contract of barter, offset mutual debts and accounting for all types of debt.
o «99" - "Gains and losses".This article allows for the use of finance costs and profit.
o «66" - "Payments on loans and short-term lending."It shows the movement of bank loans and debt targets.
form accounting materials under the simplified scheme involves the use of the "Book of records of economic activity."To maintain the appropriate statements are used as registers.
mandatory reporting view of the company is the "Statement on the payroll."Other statements are used as needed.If a small business has a large number of units of material resources, you can use the inventory card major traffic facilities.
At the end of the month it is necessary to sum up - to perform calculation of turnover for each chart of accounts and withdraw the final balance.The total result of debit turnovers must match the total turnover on the loan account and the result in the column "Amount".The result of the final balance of passive and active accounts must match.All final data are taken to the balance sheet.
accounting statements of the enterprise - the work is simple, but requires a lot of responsibility, competent attitude, attention.Therefore, an accountant should be an employee with appropriate education, work experience.In addition, it is advisable to conduct an interview, to ensure his competence.
